Substantial emphasis is being placed on continuing professional education (CPE) by accounting professional associations throughout the world. Instructional approaches in accounting have come under the scrutiny of accounting educators and professional institutions. Although prior research has...

Prior studies on whether or not International Financial Reporting Standards (IFRS) adoption improves earnings quality have found mixed results. We note that some of the countries that have adopted IFRS had national accounting standards similar to IFRS prior to adopting IFRS, while others had...

Purpose This paper aims to study the roles of Muslim CEO, Muslim Chairman and Muslim board of directors in mitigating earnings management via real activities manipulation. Design/methodology/approach In total, 656 firm year-observations from 2007 to 2014 of Malaysian Top 100 firms listed on...

Purpose – The aim of this research is to illustrate how a change from cash‐based accounting to accruals‐based accounting in the core public sector of New Zealand occurred. Design/methodology/approach – The grounded theory research strategy is used in a field study setting. Findings –...

Purpose This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports. Design/methodology/approach The paper uses multivariate analysis of data from New Zealand listed companies from...